FINANCIAL MANAGEMENT MEETING MINUTES
28 MARCH 2025
Financial Management Chair County Executive (CE) Graham Stowe opened the meeting asking Commissioner Matt Rubelsky to offer a prayer and lead the pledge. The minutes of 27 February 2025 were then moved for approval by Commissioner Matt Rubelsky, seconded by Road Superintendent Gene Barnickle, and were approved unanimously.
Asset Disposition Authorization – A handout showing both school and highway assets was provided. The County Executive (CE) Graham Stowe asked that the authorization be considered first although not on the agenda. A motion by School Superintendent Dr. Vickie Beard to place the asset disposition authorization on the agenda as the first item was made, was seconded by Commissioner Matt Rubelsky, and was approved unanimously. The CE noted the disposition had been approved by the School Board. A motion by Dr. Beard, seconded by Commissioner Tracy Wilburn, was made to approve the disposition of the assets noted on the handout and was approved unanimously.
Update to Financial Management Policy – Financial Manager (FM) Beth Moore-Sumners discussed a recommendation update to the policy and noted internally the update had been implemented. The recommended update, due to potential cyber security threats, reads “Any change to an employee’s direct deposit must be made in person to the Finance Department with ID verification.” Motion to approve update was made by Commissioner David Wamble, seconded by Tracy Wilburn, and was approved unanimously.
Update to Credit Card Policy – The FM discussed both timing of the process of credit card reimbursement to county employees, e.g., procurement at local organizations, and in travel the request of hotels at check-in to have on hand a credit card for any incidentals that might occur. The FM continued the discussion noting that while there are current credit cards maintained in the Financial Management Office for charges such as hotel rooms, they are not available for taking to other locations such as for hotels or individual purchases at local organizations. The FM recommendation was to obtain two new credit cards, maintained and controlled within her office, which could be supplied when needed to County Department personnel. Road Superintendent Gene Barnickle asked if checks, e.g., for Amish, could still be used (yes) and would it be possible for the highway to have a card maintained at their location (he noted the school also considered that more desirable) due to several factors such as time involved, availability of FM POC. He noted there would be internal controls documented to address the use of such a credit card and he described the highway department’s use of an approved list of highway individuals who would be using the card (Dr. Beard noted the school did the same.) Motion by Commissioner David Wamble, seconded by Commissioner Tracy Wilburn, was made to approve the Financial Management Office having one with Commissioner Wilburn adding the highway and the county having one. Another motion was made by Commissioner David Wamble, seconded by Commissioner Matt Rubelsky, to have a separate card for the highway and for the School, with discussion to include internal controls. Both motions approved unanimously.
The CE stated there had been considerable discussion on the Capital Equipment budget line item 171. He said the discussion considered accountability and concerns in particular about future users of that line item, e.g., future county executives/department heads. The CE then asked for a motion for any improvements to the policy. Commissioner David Wamble recommended that when a project is identified that project be brought to the appropriate committee so that pro’s and con’s and support can be built prior to being placed on the PoP listing (which provides a more holistic view of all potential projects identified). The CE noted the first year was an anomaly and such a process in the future would be at the start of the budget year and would have all commissioners’ review during that budget process. He noted that if the PoP project does not receive support within the PoP review, the project can still be brought before the full commission if a commissioner so desires. Commissioner Matt Rubelsky stated to bring it to each committee first requires department heads to be more proactive and may result in some quick turn arounds. He stated you would have to make sure department heads know this is their responsibility. A motion by Commissioner David Wamble, seconded by Commissioner Tracy Wilburn to have all projects go through the appropriate committee before going to the PoP board. The FM said the way it is set up now ensures the projects do come up and noted would still go through the budget committee. Commissioner Terry Jones noted that now once a project had made it through the PoP board, then 171 could fund, with the CE noting once approved in the budget no more approval is needed. The FM noted how all department Heads currently can utilize their capital equipment lines within an approved budget line item without further approval. She gave the example of the Sheriff’s office buying cars and not needing additional approval, and she saw this as a fair comparison to how the PoP would function. At this time, the motion was approved unanimously and the CE noted he would make the change and send out to all.
A spreadsheet on the current 2025-2026 Giles County AC&I Prioritization was provided, showing major categories of Sheriff, Highway, Emergency Services, and CE projects. Sheriff Purvis addressed the projects listed under Sheriff, i.e., jail water heaters, jail HVAC Units, Courthouse Security Scanner, and two deputies. He stated the first three projects have already been approved in the Law Enforcement Committee and the two additional staff were discussed in that meeting with the notation that requirement will be included in his requirement for the next budget cycle. The FM stated that there is funding from litigation for the top three. A motion to recommend the top three items, listed respectively above, to the Budget Committee was made by Commissioner Matt Rubelsky, seconded by Commissioner David Wamble, and was approved unanimously. Commissioner Judy Pruett asked if the litigation could be used for the courthouse (it can), and expressed her concern in significantly depleting that fund without consideration of use on the courthouse. Commissioner Gayle Jones asked for clarification on the courthouse security scanners, with Sheriff Purvis stating the scanners will use advanced magnetic field technology, which will streamline the screening process and provide increased security. Commissioner Tracy Wilburn asked how long the litigation funds had been accruing, with the FM stating several years, and $92K accrued this year so far. For the last project, two deputies, Commissioner David Wamble moved that the project be supported and provide to the budget committee, and with Commissioner Matt Rubelsky providing the second, the motion was approved unanimously. The FM queried whether the request for patrol cars should be from the 171-line item or in the regular jail budget, with Commissioner Wamble stating from the regular budget. Sheriff Purvis gave some data on use of the cars, noting they run about 3K miles per month, and discussed annually budgeting for the depreciation. The CE noted referring the replacement cost back to the Law Enforcement committee. A motion to approve that referral was made by Commissioner Matt Rubelsky, seconded by Commissioner Tracy Wilburn, and was approved unanimously. Commissioner David Wamble also mentioned the potential requirement for cars for new deputies with Sheriff Purvis saying he will try to absorb that cost the first year.
Highway Department Prioritization – The CE stated given the above decision these should be returned for review by the Highway committee. Road Superintendent discussed the timing of additional requirements coming up after the original listing, indicating some may now be considered higher priority than the last two mentioned, i.e., equipment shed and concrete pad. The CE asked the rhetorical question if the highway department has a capital project line item, with the FM saying yes, and the CE noting that is “zero’d out” so would need to plus up the 176 line item. The FM noted they also have their own fund balance but it is not as healthy as the general fund balance. Commissioner David Wamble commented so there is no funding of their own to handle the listing on the PoP prioritization with the FM noting not their top priorities. The CE also noted if fund balance doesn’t cover asset depreciation, then that would also have to be addressed. The FM stated the highway department does have some flexibility in controlling their cash flow, i.e., deciding which efforts could be delayed for higher priorities. A motion to send the highway department projects back for review by the highway committee was made by Commissioner Matt Rubelsky, seconded by Commissioner David Wamble, and was approved unanimously.
Emergency Management Services discussed a Minor Hill Satellite Station which is already back for discussion to the EMS committee. The Equipment and the Vehicle Replacement programs ($407K) had previously been discussed and will come out of the fund balance. Those include such ambulance equipment as cardiac monitors and stretchers. Commissioner David Wamble questioned the specificity of the projects and whether they were already in the EMS budget. Commissioner Matt Rubelsky discussed adding in the recurring costs and deciding from where the funding would be identified.
The CE projects (animal shelter upgrades and archives facility repairs) specifically the archives project has been through the archives committee per the CE. He noted that draft specs will soon be ready. For the Shelter – he noted the Giles County Animal Shelter Director Jaclyn Payne is doing a good job while the demand is growing exponentially. The Shelter Director noted that unlike other department she can call on volunteers; there is property in front of the current county owned shelter, and the concrete pad project identified could be done in a 5-year phase for a new shelter building. This would allow an on-site neutering clinic which could raise funds for the operating budget. Sheriff Purvis mentioned a meeting with the Pulaski Mayor to discuss potential city funding for the center and Mayor Brindley said he would bring the issue up at the next city meeting. Estimated cost to build a shell for a future shelter would be $90K. In discussing the various projects, the FM asked what can we cut, with the CE noting the shelter and the ag park are the only areas not statutory requirements, but he was also not saying to cut those. Commissioner Evan Baddour said some things cannot be quantitatively measured, that the animal shelter is a quality of life issue for many people with loved pets. The FM noted the hotel/motel tax can be used for county buildings (less schools), and currently has $692K which could be utilized. Commissioner Matt Rubelsky expressed concern with all the projects on the handout totalling $4.3M as well as the other recurring costs such as depreciation that will have to identify funds to cover if approved. And he questioned how the county will make that happen. A motion by Tracy Wilburn, seconded by Commissioner David Wamble, to move these items back to the Public Safety committee was made and was approved unanimously.
Under Old business – Commissioner Evan Baddour asked abut a resolution that was sent back to this committee with the CE noting the earlier policy was done and Commissioner Baddour commented on having a savings account vs placing projects within department budgets, and regardless requiring commission approval.
A motion to adjourn was made by Commissioner Tracy Wilburn, seconded by Commissioner Matt Rubelsky, and was approved unanimously.
MEMBERS IN ATTENDANCE: Chairman County Executive Graham Stowe, Director of Schools Vickie Beard, Road Superintendent Gene Barnickle Commissioner Members –Matt Rubelsky, Tracy Wilburn, David Wamble (absent Matthew Hopkins) Other Commissioners Attending: Joyce Woodard, Shelly Goolsby, Gayle Jones, Judy Pruett, James Lathrop, Terry Jones, Annelle Guthrie, Evan Baddour Others – Financial Manager (FM) Beth Moore-Sumners, Shana Woodard, School Superintendent Vickie Beard, Sheriff Joe Purvis, Director Emergency Management Services Bill Myers, Highway Department staff Erin Harmon, and members of the public
